Specifications include, but are not limited to: certified public accountant firms, or partnerships, or professional corporations that are registered pursuant to chapter 628 of Nevada Revised Statutes (NRS) to audit the City’s financial statements for: 1) fiscal years ending June 30, 2022, June 30, 2023 and June 30, 2024, with the option of auditing the City’s financial statements for fiscal years ending June 30, 2025 and June 30, 2026; or 2) fiscal years ending June 30, 2023, June 2024, with the option of auditing the City’s financial statements for fiscal years ending June 30, 2025 and June 30, 2026. ;These audits are to be performed in accordance with auditing standards generally accepted in the United States, the standards set forth for financial audits in the currently applicable or later versions of Government Auditing Standards issued by the Comptroller General of the United States and in compliance with the requirements described in the U.S. Office of Management and Budget (“OMB”) Circular A-133/2 CFR part 200 Compliance Supplement Audits of States, Local Governments, and Non-Profit Organizations.; he auditor will also perform the following non-attest services as necessary or requested including: 1. Preparation of the financial statements (as defined under GASB Statement No. 34, Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments) in conformity with accounting principles generally accepted in the United States. 2. Preparation of required supplementary information schedules. 3. Assist in preparing adjustments to accounts included in the trial balance (for example, cash to accrual basis conversion).
